Ciaran McGee, MA (Oxon), ACA, CTA is director of CJM Chartered Tax Advisers. Ciaran is a VAT specialist, with many years of experience in this complex area of tax law.
The 2023-24 edition may now be ordered, singly or as part of the General Tax Annuals bundle. Payment will be taken immediately and the book(s) will be dispatched when published, between May and August 2023. (Please contact us if you prefer to buy the 2022-23 edition, which is still in stock.)
Practical, in-depth commentary (over 1,000 pages) on VAT, written in a clear style, at an intermediate level.
The book is aimed at tax professionals who do not specialise in VAT. The book represents superb value on its own or as part of a discounted bundle.
Contents (in brief)
Overview
General principles of VAT
Property
Cross-border transactions
Partial exemption and the capital goods scheme
Zero rating and reduced rating
Exemptions
Special schemes (flat rate, etc.)
Dealing with HMRC
New for this edition
TBA
The following table of contents and extract are from the 2022-23 edition. These will be updated approximately two weeks before publication.